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INCOME TAX ASSESSMENT ACT 1997 - SECT 195.72
Tax losses cannot be carried back to before ceasing to be a VCLP, an ESVCLP, an AFOF or a VCMP
A * limited partnership's * tax loss for a * loss year
cannot be * carried back to an income year during which the partnership was a
* VCLP, an * ESVCLP, an * AFOF or a * VCMP.
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